Revenue and taxation; excise boards; school districts; temporary allocations; effective date.

Summary

HB 3759 lets county excise boards meet after a fiscal year begins to approve short‑term funding for counties, cities, school districts and other municipal subdivisions that submit a verified application. The temporary money can be used for lawful current expenses, with checks drawn against it until the final budget is approved, and it must not exceed the entity’s estimated available funds, except for small towns whose ad valorem tax is under 5% of total revenue. School‑district allocations must be set by June 30, and the law takes effect on November 1, 2026.

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